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A taxpayer inquires about the status of the tax relief for investment in their main residence after moving out of the property, which was acquired in 2012. The Directorate General for Taxes (DGT) rules that the relief ceases the moment the property is no longer the taxpayer's main residence.
Question posed: The applicant ceases to reside as of May 2019 in the property which, until then, has constituted their habitual residence since its purchase in 2012, and for which they have applied the deduction for investment in habitual residence up to the 2018 fiscal year.
From the moment the taxpayer ceases to reside in their habitual residence within the year, said residence shall lose such status. Consequently, the right to claim the deduction for the amounts linked to its acquisition is simultaneously lost from that moment onwards. Notwithstanding, the deduction for the fiscal year may be applied based on the amounts paid up to the date on which the habitual residence is maintained.
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